In
exercise of the powers conferred by section 19 of the Jammu and Kashmir
Entertainment (Cinematograph Shows) Act, 1962, the Government hereby make the
following Rules, namely: (1) These rules may be
called the Jammu and Kashmir Entertainment Tax (Cinematograph Shows) Rules,
1962. (2) These shall come into
force on 19th November 1962. In
these rules, unless there is anything repugnant in the subject or context; (a) 'Act' means the Jammu
and Kashmir Entertainment Tax (Cinematograph Shows) Act, 1962; (b) 'Agent' means a
person authorised in writing by a proprietor to appear on his behalf before any
officer empowered under the Act to carry out the purposes of the Act; (c) 'Assessing Authority'
in respect of any proprietor means the Excise and Taxation Officer or Taxation
Inspector appointed as such for the area in which the proprietors place of
business is situated; (d) 'Deputy Excise Commissioner'
means the person appointed by that designation by the Government to assist the
Commissioner, in relation to the area under his charge; (e) 'Excise and Taxation
Officer' means the person appointed by that designation by the Government to
assist the Commissioner; (f) 'Form' means the form
appended to these rules; (g) 'Section' means a
section of the Act; (h) 'Taxation Inspector'
means the person designated as such to assist the Commissioner; (i) 'Treasury' means the
Government treasury, or sub-treasury of a district or tehsil as the case may
be; (j) 'Year' means the
financial year. CHAPTER II
SUPERINTENDENCE
AND CONTROL OF THE ADMINISTRATION UNDER THE ACT 'Prescribed
authority' shall be (a) the 'assessing
authority' for the purposes of section 7, 8 and 10 of the Act; and (b) the Deputy Excise
Commissioner section 9 of the Act for the purpose of section 9 of the Act. The
accounts or documents required by the Government under section 11 of the Act
shall be produced before and the powers under section 12 Shall be exercisable
by the Taxation Inspector and the Excise and Taxation Officer within their
respective jurisdictions. (1) The Commissioner
shall superintend the administration and the collection of tax leviable under
the Act. (2) Subject to Hw general
control and superintendence of the Commissioner the Deputy Excise Commissioner,
shall control all other Officers appointed to assist the Commissioner under the
Act, within his jurisdiction. (3) The Excise Officer or
the Taxation Inspector incharge of an area, is charged with the duty of
carrying out the provisions of the Act and these rules subject to the overall
control and directions of the Deputy Excise Commissioner and the Commissioner. CHAPTER III
SECURITIES
AND PAYMENT OF TAX Every
Excise and Taxation Officer or the Taxation Inspector incharge of an area,
shall maintain a register in Form J.K.E.T. 1, showing the securities deposited
by the proprietor& of permanent cinema premises. If
the proprietor of a permanent cinema premises sells or otherwise disposes of
his business or any part of such business, or effects any other change in the
ownership, name, style, location, nature or extent of such business, or
discontinues such business, he may soon after such sale, disposal, discontinuance
or change, submit a report to that effect to the assessing authority, who shall
make a report to the Commissioner for the refund of security if any, under
sub-section (3) of section 5 of the Act, on an application from the proprietor
or his legal heirs. (1) Every proprietor
shall make the payment of tax in the manner provided and shall maintain a
register showing the number of shows held each day and the amount of tax
leviable and deposited in respect thereof in Form J.K.E.T. 2. (2) Every proprietor
shall submit a return in Form J.K.E.T. 3 to the assessing authority within
seven days of the close of the fortnight to which it pertains unless extended. (3) All payments shall be
made by means of challans in Form J.K.E.T. 4. Challan forms shall be obtainable
free of charge at the office of the assessing authority. (4) Challans shall be
filled up in quadruplicate, one copy of the challan shall be retained by the
treasury. One copy shall be sent by the Treasury Officer to the Excise and
Taxation Officer/Taxation Inspector incharge of the area and the third copy
shall be returned to the proprietor duly signed in proof of payment. One copy
thereof shall be attached to the fortnightly return required to be furnished in
Form .T.K.E.T. 3 under sub rule (2) and the other copy shall be retained by the
proprietor. CHAPTER IV
REFUNDS,
REMISSIONS AND EXEMPTIONS (1) An application for
the refund of Tax paid in excess shall be made to the Excise and Taxation
Officer or the Taxation Inspector of the area and this shall clearly and
briefly specify the grounds on which the refund is claimed. (2) Every such
application shall be entered in a register in Form J.K.E.T. 5. (1) The Excise and
Taxation Officer or the Taxation Inspector incharge of the area, shall satisfy
himself that the claim is admissible. He may require the applicant to make an
oral deposition on oath, or solemn affirmation, or file an affidavit setting
forth the circumstances in which the claim has arisen and may also, if he deems
fit, call for evidence in support of such deposition or affidavit. (2) The Excise and
Taxation Officer or the Taxation Inspector in charge of the area will then
forward the case for refund with his comments, to the Deputy Excise
Commissioner of the area concerned for orders. (3) The Deputy Excise
Commissioner may call for further evidence in support of the application. (4) The Deputy Excise
Commissioner will then record his orders in writing, either rejecting or
accepting the application, either wholly or partially. His orders would be
communicated to the Excise and Taxation Officer or the Taxation Inspector
incharge of the area concerned, who would inform the applicant. (1) where an order of
refund has been passed under sub-rules (3) and (4) of rule 10 above, the Deputy
Excise Commissioner incharge shall make the payment to the claimant through a
refund voucher in Form J.K.E.T. 6 information whereof shall be conveyed to the
officer incharge. (2) If the proprietor
desires payment by adjustment against any amount subsequently payable by him, a
Refund Adjustment Order in Form J.K.E.T. 7 in duplicate authorizing the
proprietor to deduct the sum to be refunded from the amount payable by him in
respect of the next return period, following the sanctioning of the refund,
shall be issued. The proprietor shall attach one copy of the Refund Adjustment
Order in Form J.K.E.T. 7 to the next ensuing return to be furnished by him in
support of his claim. The
procedure laid down in rules 9 to 11 shall apply mutatis mutandis to
applications for remission under sub-section (2) of section 9 of the Act,
except that application for remission shall be presented to the Excise and
Taxation Officer or Taxation Inspector incharge of the area not later than
three days of the incomplete show, for which remission is applied for. Such an
application will be accompanied by an affidavit to the effect that the tickets
holders have been refunded the price of their tickets in full. (1) Any proprietor
claiming exemption, under sub-section (1) of section 6 of the Act, from the
payment of tax in respect of a particular show or shows shall present an
application for such exemption to the Deputy Excise Commissioner, at least ten
clear days before the date of exhibition of the first show, who shall forward the
same without delay to the Commissioner, with his recommendations, for such
orders as the Commissioner may deem fit. (2) All applications for
exemption under sub-section (2) of section 6 of the Act, shall be made to the
Commissioner at least seven days before the date of exhibition of the first
show, who shall forward the same with his recommendations to the Government for
their orders. Where
exemption is granted by the Commissioner under section 6 (1) of the Act, the
Deputy Excise Commissioner shall issue to the proprietor a certificate in Form
J.K.E.T. 8 and the proprietor shall comply with the conditions stated therein. CHAPTER V
REGISTERS,
ASSESSMENT AND NOTICES ETC Every
Excise and Taxation Officer or Taxation Inspector incharge of an area shall
maintain a demand and collection register in Form J.K.E.T. 9 showing the
payment of tax composition money and other fees by the proprietors in the area
of his charge. Every
Treasury Officer shall send to the Excise and Taxation Officer or Taxation
Inspector of the area within the first week of each month, a statement of the
amounts credited into the treasury under the Act and these rules during the
preceding month. (1) When it appears to
the assessing authority to be necessary to make an assessment under section 8
of the Act in respect of a proprietor, he shall serve a notice in Form J.K.E.T.
10. (a) calling upon him to
produce his books of accounts or other documents, which such authority wishes
to examine together with any objection which the proprietor may wish to refer
and any evidence which he may wish to produce thereof or; and (b) stating the period or
the return period or periods in respect of which assessment is proposed, and he
shall fix a date, ordinarily not less than 10 days after the date of the
service of the notice for producing such accounts and documents and considering
any objection which the proprietor may prefer. (2) Where an assessing
authority is satisfied about the accuracy of a return filed in Form J.K.E.T. 3,
he shall issue a certificate in Form J.K.E.T. 14, and record particulars
thereof on the return in Form J.K.E.T. 3. Where
the assessing authority determines the liability of the proprietor at a figure
different from that shown in the return submitted under the provisions of the
Act and these rules, the order shall state briefly the reasons therefor, but a
failure to state reasons shall not affect the validity of the assessment order. A
proprietor, who has been served with an assessment order under rule 18 may
prefer an objection in writing personally or through an Agent. No Court fee
shall be payable in respect of any such objection. After
considering any objection made by the proprietor and any evidence produced in
support thereof, the assessing authority after giving the proprietor an
opportunity of being heard, shall assess the amount of tax (if any) to be paid
by the proprietor. Every
assessing authority shall maintain a register in Form J.K.E.T. 11 in which he
shall enter the details of each case instituted under rule 17. (1) If any sum is payable
by a proprietor under the Act the assessing authority shall serve a notice in
Form J.K.E.T. 12 and shall also fix a date not less than 30 days from the date
of service by which the proprietor shall furnish the receipted challan in proof
of such payment. (2) When the challan is
produced, the assessing authority shall make the necessary entry in the
personal file of the proprietor. (1) If on the date fixed
under the aforesaid rule the defaulting proprietor has not paid the sum due,
the assessing authority shall apply to the Collector for recovery as an arrear
of land revenue of the tax unpaid giving the following particulars: (a) Name and full address
of the defaulter; (b) Amount recoverable; (c) Period to which the
amount relates; (d) Nature of the amount
due; and (e) Head of account, to
which the amount shall be credited. (2) After taking
necessary action the Collector shall report to the assessing authority what
amount, if any, has been recovered and the date on which the recovery has been
made. (3) The assessing
authority shall place the Collector's report on personal file of the
proprietor. Service
of any notice or order under the Act or these fuels may be effected in any of
the following ways namely: (a) by sending it to the
person concerned under a certificate of posting; or (b) by giving or
tendering it to the person concerned or his manager or agent, if any; or (c) if the person
concerned or his manager or agent, if any, cannot be found by leaving it at the
last known place of business or residence of the person concerned or by giving
or tendering it to some adult male member of his family; or (d) if none of the
methods aforesaid is practicable by affixing it in some conspicuous place at
the last known place of business of the person concerned. CHAPTER VI
REVISION
AND FEES (1) A revision against an
order passed under the Act by an authority subordinate to the Commissioner
shall lie to the Commissioner. Every application for revision may be presented
to the Commissioner by the proprietor or his agent or it may be sent to the
said authority by registered post. Every application for revision shall bear a
court fee of Rs. 2 and it shall contain the following particulars : (a) the date of the order
sought to be revised; (b) the name and the
designation of the officer who passed the order sought to be revised; (c) the grounds of the
revision briefly but clearly set out. (2) It shall be
accompanied by a certified copy of the order required to be revised. (3) It shall be endorsed
by the proprietor or his agent as follows : (a) that the amount of
tax assessed and the amount 0:11 penalty if imposed has been paid; and (b) that to the best of
his knowledge and belief the facts set out in the application are true. (4) It shall be signed by
the proprietor or his agent. The
application may be summarily rejected if the applicant fails to comply with any
of the requirements of rule 25. If
the Commissioner does not reject the application summarily, he shall fix a date
for its hearing. The revision petition shall be decided after considering any
representation that may be made by the assessing authority after giving an
opportunity to the petitioner or such person as in the opinion of the
Commissioner may directly be interested in the result of the petition, of being
heard in person or by a duly authorized agent. The Commissioner may before
deciding the application himself hold such further enquiries or direct it to be
held by the authority against whose decision the revision petition has been
preferred, as may appear necessary to the Commissioner to meet the ends of
justice. The order passed by the Commissioner shall be final.JAMMU
AND KASHMIR ENTERTAINMENT TAX (CINEMATOGRAPH SHOWS) RULES, 1962
PREAMBLE